What is the legal consequence for an Imam who catches an individual who refused to pay Zakat and concealed it?
General Chapter
Al-Mughni
Book of Zakat
Primary text
If the Imam seizes the person and their wealth, he takes only the Zakat due without any increase. The family or descendants of the defaulter must not be taken captive because the transgression belongs solely to the defaulter, and the defaulter himself is not taken captive, making his descendants exempt. If the Imam captures the defaulter but not his wealth, he is to be summoned to pay the Zakat and given a three-day reprieve. If he repents and pays, he is spared; otherwise, he is killed, but he is not ruled a disbeliever merely for withholding the wealth.
Supporting text
There is a narration from Imam Ahmad, transmitted via Al-Maymuni, suggesting that those who resist Zakat like those who fought Abu Bakr, and consequently fight over it, will not have their inheritance recognized and funeral prayers will not be performed over them, implying apostasy. This is supported by the statement of 'Abd Allah bin Mas'ud: "The one who abandons Zakat is not a Muslim." This is reasoned by the account that when Abu Bakr fought them, they conceded, but he demanded they testify that their dead were in Hell and the Muslims' dead were in Paradise, with no reported objection from the Companions, implying their disbelief.